News & Analysis as of

Health Savings Accounts Employee Benefits Coronavirus/COVID-19

McDermott Will & Schulte

OBBBA’s impact on employee benefit plans, programs, and arrangements

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law. This sweeping tax and spending package affects large swaths of the US economy. Though reduced significantly from the original House...more

Keating Muething & Klekamp PLL

Benefits Monthly Minute - July 2025

The July Monthly Minute highlights several benefits provisions under the One Big Beautiful Bill Act and offers reminders about upcoming PCORI and Form 5500 deadlines. Many Benefits, One Big Beautiful Bill On July 4, 2025,...more

Foley & Lardner LLP

High Deductible Health Plan First Dollar Coverages in Flux

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A recent string of lawsuits, regulatory guidance, and market trends have dramatically impacted the types of services that enjoy first dollar coverage under high deductible health plan (HDHP) and health savings account (HSA)...more

Seyfarth Shaw LLP

HSA Holders Lament the End of the Era of Free Invasive Nasal Swabs: IRS to Remove COVID Exemption for HDHPs

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Seyfarth Synopsis: In light of the end of the COVID-19 National Emergency and Public Health Emergency, the Internal Revenue Service (“IRS”) has announced the end of prior COVID-19-related special rules for health plan...more

Ballard Spahr LLP

COVID-19 Coverage Without a Deductible Ends After 2024

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The Internal Revenue Service (IRS) has issued new guidance, Notice 2023-37, which states that for plan years ending after December 31, 2024, HSA-compatible high-deductible health plans (HDHPs) will no longer be permitted to...more

McDermott Will & Schulte

[Webinar] How Employers Should Prepare for the End of the Covid-19 National & Public Health Emergencies - April 3rd, 12:00 pm -...

The Biden administration recently announced its intention to end the COVID-19 National Emergency and the COVID-19 Public Health Emergency effective May 11, 2023. These emergency declarations have been in place for nearly...more

Stoel Rives - Health Law Insider®

Is Any Pandemic Relief Still Available for Employee Benefit Plans?

As we approach our third new year since the first reported cases of COVID-19, related relief may seem like old news. Although much of the government-sponsored pandemic relief has expired, there are aspects that remain germane...more

Sullivan & Worcester

Year-End Limit, Vaccine and Credit Updates

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The Federal Vaccine Mandate - Preparing for OSHA's COVID-19 Requirements - The Occupational Safety and Health Administration ("OSHA") has released an Emergency Temporary Standard ("ETS") regarding COVID-19-related compliance...more

Patterson Belknap Webb & Tyler LLP

IRS Guidance: COVID-19 PPE May be Eligible to be Reimbursed from Health FSAs, HRAs, and HSAs

On March 26, 2021, the Internal Revenue Service (“IRS”) published Announcement 2021-7, which notifies taxpayers that certain amounts paid for personal protective equipment (such as masks, hand sanitizer, and sanitizing wipes)...more

Bond Schoeneck & King PLLC

PPE Costs Can Be Reimbursed from Health FSAs, HRAs and HSAs

The IRS recently announced that the costs of masks, hand sanitizers and other "personal protective equipment" (PPE) used for the primary purpose of preventing the spread of coronavirus are qualifying medical expenses under...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

COVID-19 Cafeteria Plan Relief: IRS Clears the Mud

The Consolidated Appropriations Act, 2021 (CAA) contained temporary relief measures aimed at addressing unused contributions to health flexible spending accounts (FSA) and dependent care assistance programs (DCAP). On...more

Holland & Hart - The Benefits Dial

We Didn’t Start the Fire . . . But We Can Make Sure Employees Are Aware of What Benefits We Offer That Might Help Dampen It

Are you providing the benefits your employees desire? Many employers are making changes to their benefit programs as the COVID-19 pandemic continues. The pandemic has decreased access to routine health care services,...more

Ruder Ware

2021 HSA Limits Are Announced

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In a bit of a respite from COVID-19, today the IRS announced the Health Savings Account limits for 2021. With respect to contribution limits, the limits are slightly higher than the ones for 2020. As a reminder, these...more

Ruder Ware

IRS Flexes Its Flexible Spending Account Rules

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The Internal Revenue Service recently issued Notices 2020-29 and 2020-33, which relax some of the rules applicable to cafeteria plans in light of the COVID-19 pandemic. Notice 2020-29 will apply to the vast majority of...more

Fisher Phillips

Employers To The Rescue . . . Maybe! IRS Permits Additional Flexibility For Cafeteria Plan Elections And Carryovers

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In response to the realization that many employees will have unanticipated medical and childcare challenges due to COVID-19, the IRS just provided employers with a number of optional amendments that can be made to Section 125...more

Jackson Walker

Coronavirus Recovery and Relief Guidance on Employee Benefit Plans

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As employers start to think about asking their employees to return to work, in addition to all of the employment law issues, there are also employee benefit plan considerations. Employers need to consider all their benefit...more

Stoel Rives LLP

CARES Act Provisions Impact Employer-Sponsored Group Health Plans, HSAs and Student Loan Payment Assistance Benefits

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Congress has enacted the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), the third major federal piece of legislation responding to the COVID-19 pandemic.  The CARES Act follows the enactment of the...more

Burr & Forman

Employee Benefits in the CARES Act

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The CARES Act, enacted on March 27, 2020, includes several provisions that change the rules for employee benefit plans, ranging from providing greater access to retirement benefits and HSA funds to offering funding relief to...more

Ballard Spahr LLP

IRS FAQs Provide Additional COVID-19 Related Tax Deadline Guidance

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The IRS released FAQs addressing the Treasury’s decision to move Tax Day (for both filing and payment) from April 15 to July 15, 2020....more

BakerHostetler

FAQs: COVID-19 – Employee Benefits

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Q: Can my high-deductible health plan offer free coverage for COVID-19 expenses (before the deductible is met) and still remain health savings account (HSA) eligible?...more

BakerHostetler

COVID-19 – Employee Benefits Updates

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Can my HDHP offer free coverage for COVID-19 expenses (before the deductible is met) and still remain HSA eligible? Yes, the IRS has issued guidance in Notice 2020-15 to clarify that coverage of COVID-19 expenses prior to...more

Bradley Arant Boult Cummings LLP

Coronavirus and Health Plans: Changes to Cost Sharing for COVID-19 Testing and Treatment - Employee Benefits Alert

The nation’s lawmakers, government agencies, and insurance carriers are taking measures to remove financial barriers to testing and treatment for the novel coronavirus disease (COVID-19). Employers sponsoring health plans...more

White and Williams LLP

Internal Revenue Service Guidance on High Deductible Health Plans Due to COVID-19

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COVID-19 (commonly referred to as the coronavirus) has been declared a pandemic by the World Health Organization. The disease is highly contagious, and has recently resulted in unprecedented measures being taken by both...more

Bricker Graydon LLP

COVID-19 developments in employee medical insurance

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HDHP and HSA participants - The IRS has expanded prior guidance to allow health plans to pay first-dollar costs for testing and treatment of COVID-19 without jeopardizing the participant’s HSA eligibility. ...more

McDermott Will & Schulte

[Webinar] Key Employment, Privacy and Cybersecurity Considerations for Businesses Responding to COVID-19 - March 19th, 2:00 pm -...

As the globe grapples with increasing challenges to sustaining “business as usual” in their enterprises, our team of Employment, Employee Benefits, Health and Privacy & Cybersecurity lawyers invite you to join us for...more

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